Last week on 4 December the Dutch court of Noord-Holland decided the 16% employer levy on high wage was in contradiction with the ‘principle of foreseeability’. The levy related to a bonus payment made in February 2012 which was before the first indication of the envisaged introduction of the employer levy on 26 April 2012.
The Court ordered the levy must be reversed.
You may still have a possibility to file an objection if the 16% employer levy was applied in relation to year 2012 wages.
Filing of objections, however, need to be planned carefully, also taking into account agreements (if any) concluded with the Tax Administration regarding allignment with a separate principle or test case.
